ALOM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ALOM
Largest movements
- Cash -€33,204
down €33,204 (-40.3%), from €82,466 to €49,262
mainly Contributions, distributions and other (-€26,000) and Other debts (-€20,298)
- Intangible fixed assets -€10,000
down €10,000 (-37.5%), from €26,667 to €16,667
- Tangible fixed assets -€4,083
down €4,083 (-18.3%), from €22,367 to €18,284
of which Plant, machinery and equipment: -€8,179
- Stocks and contracts -€2,757
down €2,757 (-8.7%), from €31,758 to €29,001
- Other debts -€20,298
down €20,298 (-41.9%), from €48,495 to €28,197
- Reserves -€10,445
down €10,445 (-15.4%), from €67,882 to €57,437
of which Distributable reserves: -€10,445
- Trade debts -€8,746
down €8,746 (-51.7%), from €16,907 to €8,161
- Current portion of long-term debt -€5,054
down €5,054 (-100.0%), from €5,054 to €0
- Tax, wage and social debts -€3,443
down €3,443 (-24.7%), from €13,961 to €10,518
of which Remuneration and social security: -€2,469
- Staff costs -€5,349
down €5,349 (-25.6%), from €20,874 to €15,524
- Gross operating margin -€1,937
down €1,937 (-3.2%), from €60,728 to €58,791
- Taxes +€1,452
up €1,452 (+30.8%), from €4,719 to €6,171
- Financial charges +€932
up €932 (+64.8%), from €1,437 to €2,369
- Other operating charges +€697
up €697 (+200.2%), from €348 to €1,045
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,848 | €125,856 | -€47,992 | -27.6% |
| Fixed assets | 21/28 | €56,710 | €42,667 | -€14,043 | -24.8% |
| Intangible fixed assets | 21 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Tangible fixed assets | 22/27 | €22,367 | €18,284 | -€4,083 | -18.3% |
| Plant, machinery and equipment | 23 | €22,367 | €14,188 | -€8,179 | -36.6% |
| Furniture and vehicles | 24 | - | €4,095 | +€4,095 | |
| Financial fixed assets | 28 | €7,677 | €7,717 | +€40 | +0.5% |
| Current assets | 29/58 | €117,138 | €83,189 | -€33,949 | -29.0% |
| Stocks and contracts in progress | 3 | €31,758 | €29,001 | -€2,757 | -8.7% |
| Stocks | 30/36 | €31,758 | €29,001 | -€2,757 | -8.7% |
| Amounts receivable within one year | 40/41 | €617 | €1,774 | +€1,157 | +187.4% |
| Trade receivables | 40 | €615 | €652 | +€38 | +6.1% |
| Other amounts receivable | 41 | €3 | €1,122 | +€1,119 | +41145.2% |
| Cash at bank and in hand | 54/58 | €82,466 | €49,262 | -€33,204 | -40.3% |
| Deferred charges and accrued income | 490/1 | €2,297 | €3,152 | +€854 | +37.2% |
| Total equity and liabilities | 10/49 | €173,848 | €125,856 | -€47,992 | -27.6% |
| Equity | 10/15 | €89,425 | €78,980 | -€10,445 | -11.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €67,882 | €57,437 | -€10,445 | -15.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €67,882 | €57,437 | -€10,445 | -15.4% |
| Profit (loss) carried forward | 14 | €15,243 | €15,243 | = | 0.0% |
| Amounts payable | 17/49 | €84,423 | €46,876 | -€37,547 | -44.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €84,417 | €46,876 | -€37,541 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €5,054 | €0 | -€5,054 | -100.0% |
| Trade debts | 44 | €16,907 | €8,161 | -€8,746 | -51.7% |
| Suppliers | 440/4 | €16,907 | €8,161 | -€8,746 | -51.7% |
| Taxes, remuneration and social security | 45 | €13,961 | €10,518 | -€3,443 | -24.7% |
| Taxes | 450/3 | €11,204 | €10,230 | -€974 | -8.7% |
| Remuneration and social security | 454/9 | €2,757 | €289 | -€2,469 | -89.5% |
| Other amounts payable | 47/48 | €48,495 | €28,197 | -€20,298 | -41.9% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,874 | €15,524 | -€5,349 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,179 | €18,186 | +€7 | 0.0% |
| Other operating charges | 640/8 | €348 | €1,045 | +€697 | +200.2% |
| Gross operating margin | 9900 | €60,728 | €58,791 | -€1,937 | -3.2% |
| Operating profit (loss) | 9901 | €21,327 | €24,036 | +€2,709 | +12.7% |
| Financial income | 75/76B | €32 | €59 | +€26 | +80.9% |
| Recurring financial income | 75 | €32 | €59 | +€26 | +80.9% |
| Financial charges | 65/66B | €1,437 | €2,369 | +€932 | +64.8% |
| Recurring financial charges | 65 | €1,437 | €2,369 | +€932 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €19,922 | €21,726 | +€1,804 | +9.1% |
| Income taxes | 67/77 | €4,719 | €6,171 | +€1,452 | +30.8% |
| Profit (loss) for the period | 9904 | €15,204 | €15,555 | +€351 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,204 | €15,555 | +€351 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.